# 26 U.S.C. § 5811: Transfer tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5811>. Cite pinpoints as 26 U.S.C. § 5811(a)(1).

## § 5811(a) Rate

There shall be levied, collected, and paid on firearms transferred a tax at the rate of—

**§ 5811(a)(1)** $200 for each firearm transferred in the case of a machinegun or a destructive device, and

**§ 5811(a)(2)** $0 for any firearm transferred which is not described in paragraph (1).

## § 5811(b) By whom paid

The tax imposed by subsection (a) of this section shall be paid by the transferor.

## § 5811(c) Payment

The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.

## Leading cases

- [Zwak v. United States, 848 F.2d 1179 (11th Cir. 1988)](https://www.courtlistener.com/opinion/507221/jerald-d-zwak-v-united-states/)
- [United States v. Alverson, 666 F.2d 341 (9th Cir. 1982)](https://www.courtlistener.com/opinion/397917/united-states-v-james-w-alverson/)
- [Varitimos v. United States, 404 F.2d 1030 (1st Cir. 1968)](https://www.courtlistener.com/opinion/282760/theodore-varitimos-v-united-states/)

## Connections

Cites: none

Cited by: § 4182 Exemptions; § 5852 General transfer and making tax exemption; § 5853 Transfer and making tax exemption available to certain governmental entities; § 5854 Exportation of firearms exempt from transfer tax

## Prior provisions

- A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

## Amendments

- 1968-10-22: [Pub. L. 90-618](/26/act/90-618.md), 82 Stat. 1228
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 247